THE MINISTRY OF FINANCE

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SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

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No: 86/2005/QD-BTC

Hanoi, dated 30 November 2005

DECISION

ON AMENDMENT OF THE PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO A NUMBER OF GOODS UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFFS

THE MINISTER OF FINANCE

Pursuant to Decree 86/2002/ND-CP of the Government dated 5 November 2002 regulating the functions, tasks, powers and organizational structure of ministries and ministerial-level agencies;

Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant the import tariffs on the basis of the List of groups of goods subject to Import Duties issued with the Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998 as amended by the Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003;

Pursuant to the Article 1 of the Decree 94/1998/ND-CP of the Government dated 17 November 1998 providing detail provisions for implementation of the Law on Amendment of and Addition to a Number of Articles of the Law on Import and Export Duties No. 04/1998/QH10 dated 20 May 1998;

At the request of the Director of Tax Policy Department;

DECIDES:

Article 1. To amend the preferential rates of import duty applicable to a number of goods under Heading 2710 stipulated in the Decision No. 78/2008/QD-BTC dated 7 November 2005 of the Finance Minister as follows:

Heading

Description

Tax Rate (%)

2710

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:

2710

11

- - Light oils and preparations:

2710

11

11

- - - Motor spirit, premium leaded

10

2710

11

12

- - - Motor spirit, premium unleaded

10

2710

11

13

- - - Motor spirit, regular leaded

10

2710

11

14

- - - Motor spirit, regular unleaded

10

2710

11

15

- - - Other motor spirit, leaded

10

2710

11

16

- - - Other motor spirit, unleaded

10

2710

11

17

- - - Aviation spirit

10

2710

11

18

- - - Tetrapropylene

10

2710

11

21

- - - White spirit

10

2710

11

22

- - - Low aromatic solvents containing by weight less than 1% aromatic content

10

2710

11

23

- - - Other solvent spirits

10

2710

11

24

- - - Naphtha, reformate or preparations for preparing spirits

10

2710

11

25

- - - Other light oil

10

2710

11

29

- - - Other

10

2710

19

- - Other:

- - - Medium oils and preparations:

2710

19

11

- - - - Lamp kerosene

0

2710

19

12

- - - - Other kerosene, including vaporising oil

0

2710

19

13

- - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 23oC

10

2710

19

14

- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC

10

2710

19

15

- - - - Normal paraffin

5

2710

19

19

- - - - Other medium oils and preparations

5

- - - Other:

2710

19

21

- - - - Topped crudes

5

2710

19

22

- - - - Carbon black feedstock oil

5

2710

19

23

- - - - Lubricating oil basestock

5

2710

19

24

- - - - Lubricating oils for aircraft engines

5

2710

19

25

- - - - Other lubricating oil

10

2710

19

26

- - - - Lubricating greases

5

2710

19

27

- - - - Hydraulic brake fluid

3

2710

19

28

- - - - Oil for transformer or circuit breakers

5

2710

19

31

- - - - High speed diesel fuel

0

2710

19

32

- - - - Other diesel fuel

0

2710

19

33

- - - - Other fuel oils

0

2710

19

39

- - - - Other

5

- Waste oils:

2710

91

00

- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

20

2710

99

00

- - Other

20

Article 2. This Decision shall take effects 15 days from the date of its publication on the official Gazette and shall be applicable to declarations of imported goods registered with the Customs Offices as from 2 December 2005./.

FOR THE MINISTER OF FINANCE

DEPUTY MINISTER
(Signed and Stamped)
Truong Chi Trung